The Income Tax Department has issued an instruction No. 13/2013 dated 20th Sep., 2013 regarding Compulsory manual selection of cases for scrutiny during the Fin. Year 2013-14. Earlier the department had issued an instruction No. 10/2013 dated 05.08.2013 u/s. 143 of the Income Tax Act, 1961 - Assessment - General Procedure and Criteria for Selection of Scrutiny Cases under Compulsory Manual Selection of Returns During Financial Year 2013-14.
I am directed to state that Instruction No. 10 of 2013 dated 05.08.2013 of CBDT on the above captioned subject is partially modified as under:-
In Para 3, after clause (i), following clauses(s) has been inserted:-
(j) Cases where registration u/s. 12 AA of the Income Tax Act has not been grated or has been cancelled by the CIT/DIT and the assessee has been found claiming Tax-Exemption under section 11 of the Income Tax Act. However, the cases where such order of CIT/DIT has been reversed/Set-aside in appellate proceedings will not be picked up for scrutiny under this clause.
(k) Cases where order denying the approval u/s. 10(23C) of the Income Tax Act or withdrawing the approval already granted has been passed by the Competent-Authority and the assessee has been found claiming tax-exemption under the aforesaid provision of the Income Tax Act.
I am further directed to state that the above may be brought to the notice of all officers working under your jurisdiction for necessary compliance.
